What does the reform involve ?

The reform has three different components relating to the customer type and the transactions carried out:  

1. E-invoicing: e-invoicing covers all purchase/sale transactions of goods and/or services carried out between companies established in France and    liable for VAT, including those benefiting from the VAT exemption scheme. The information sent to the tax authority (directly by the platform responsible for sending the invoice) will be based on this e-invoice.

  
2. Electronic transmission of transaction data to the tax authority (transaction e-reporting): transaction e-reporting applies to transactions involving the sale of products and/or the provision of services to non-taxable entities (e.g. private individuals) and to transactions with operators established abroad (e.g. exports, purchases, intra-Community supplies, etc.).

3. Electronic transmission of payment data or payment collection data to the tax authority (payment e-reporting): it applies only for transactions  for which VAT is payable upon receipt of payment, for example services, when the company has not opted to pay VAT when the invoice is issued or the transaction does not give rise to a reverse charge (e.g. services in the construction sector). The payment data transmitted is the amount collected by the company used to determine the payable output VAT that must be reported to the tax authority.   
   

What are the reform’s goals ?

The reform has four goals:
   • To boost the competitiveness of companies through the use of paperless procedures;
   • Over time, to streamline VAT reporting requirements by developing a new service: pre-filling VAT returns;
   • To step up the fight against VAT fraud so that law-abiding operators can reap the benefits; 
   • To improve real-time knowledge of companies’ business activities and the effective management of public policies.

What are the benefits for companies ?

• Simplified daily management with faster invoice exchange and more precise tracking of their processing;

• Increased productivity with greater invoice compliance, centralized storage, and reduced processing time;

• Improved cash flow and accounting management thanks to invoice traceability and better adherence to payment deadlines.

     
What are the reform’s principles ?

The reform applies to all companies liable for VAT i.e. all companies regardless of their turnover, legal form or tax regime, including companies benefiting from the VAT exemption scheme. Micro-enterprises (and freelance entrepreneurs) therefore also come under the reform’s scope. Even companies that do not issue invoices are affected by the reform: they will have to be able to receive e-invoices from suppliers and may be required to send additional data to the tax authority.   
Invoices issued between French companies must be sent in electronic format through an  approved platform. To fully meet the reform’s goals, e-invoicing is supplemented with the transmission of data to the tax authority. 

When do I have to be ready ?

All companies of all sizes are required to comply with the reform by 1 September 2026, and must be able to receive e-invoices by this date (e.g. their energy suppliers, telephone/internet service providers). Large and mid-tier companies will be required to issue all their invoices electronically by this date. 
However, small and micro-enterprises (including freelance entrepreneurs) will have up to 1 September 2027 to comply with this requirement.
The same deadlines apply for e-reporting.   

What is an e-invoice ?

An e-invoice must:
   • be in a specific format (UBL, CII or any hybrid invoice format comprising a structured data file and an image file);
   • include the mandatory information for an invoice in a specific format, entered into the relevant field (e .g. the SIREN number of the supplier and the      customer, the issue date of the invoice, the full shipping address of the goods or service, if it is different from the customer’s address etc.);
   • be sent to the customer via one of the tax authority’s partner approved platforms. 
     E-invoicing as it is currently understood – including scanned “paper” invoices, ordinary PDFs, documents sent by email – will no longer comply with        regulations.

How will I issue and receive my invoices ?

To issue your e-invoices, receive them and send your data to the tax authority, you must select an   approved platform. These are government-registered private companies — appointed to be partners of the tax authority in the context of a specific procedure — that offer secure and reliable electronic invoicing and data transmission services.
Select your platform(s) based on your needs. It does not have to be the same one chosen by your supplier or customer. 
To learn more about  approved platforms, visit “Partenaire > Facturation électronique - Plateformes de dématérialisation partenaires” (in French only).